Treasury Regulations · 26 CFR
§ 49.4253-5. Exemption for items otherwise taxed.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 4253
Cite as 26 CFR § 49.4253-5
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued under
- 26 U.S.C. § 4253
- Length
- 47 words · about 1 min to read
A dispatch, message, or conversation transmitted by toll telephone, telegraph, or teletypewriter exchange over the combined facilities of several lines or stations of one or more persons is considered to be one dispatch, message, or conversation, and is subject to only one payment of tax under section 4251.
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 49 Facilities and services excise taxes
- Subpart C Communications
Nearby sections
- § 49.4253-1 Exemption for certain coin-operated service.
- § 49.4253-2 Exemption for news services.
- § 49.4253-3 Exemption for certain organizations.
- § 49.4253-4 Exemption for servicemen in combat zone.
- § 49.4253-5 Exemption for items otherwise taxed.
- § 49.4253-6 Exemption for common carriers and communications companies.
- § 49.4253-7 Exemption for installation charges.
- § 49.4253-10 Exemption for certain private communications services.
- § 49.4253-11 Use and retention of exemption certificates.